Educating Blind and Visually Impaired Students: The Department issued guidance for the education of students who are deaf in the form of a Notice of Policy Guidance published in the Federal Register on October 30, 57 FR
Taxpayers can rely on this practice statement to provide them with protection from interest and penalties in the following way. If a statement turns out to be incorrect and taxpayers underpay their tax as a result, they will not have to pay a penalty.
Nor will they have to pay interest on the underpayment provided they reasonably relied on this practice statement in good faith.
However, even if they don't have to pay a penalty or interest, taxpayers will have to pay the correct amount of tax provided the time limits under the law allow it. This Law Administration Practice Statement provides guidelines on the remission of shortfall interest charge and general interest charge accrued during shortfall periods.
What this practice statement is about 1A.
This practice statement sets out circumstances in which you should consider remitting interest charges that are imposed on shortfalls and accrue during the shortfall period. A summary of the relevant legislation and the main provisions relating to the imposition of interest charges is provided at the end of this practice statement.
This practice statement does not apply to: Why do we have interest charges? Taxpayers have a responsibility to lodge, report correctly and pay their tax debts on time.
They also deny late payers, including people who have paid late because they have reported too little in tax or claimed too much, an advantage over those who pay on time. Taxpayers who have underpaid have had the use of those moneys. Interest charges also serve to compensate the Australian Government and the community for the impact of late payments.
What is the shortfall period? The shortfall period starts on the day the tax debt was due for payment or would have been due for payment had the shortfall been correctly reported and ends on the day before the Commissioner gives the taxpayer a notice of assessment which includes the shortfall amount or an equivalent notification for taxes other than income tax.
The taxpayer requests amendment of the assessment on 1 March What is the relationship between shortfall interest charges and penalties?
Interest charges are intended to restore a fair balance between taxpayers, as mentioned above.
They apply regardless of whether or not the taxpayer is liable to any administrative penalty, and do not depend upon, nor imply, culpability on the part of the taxpayer. Shortfall penalties, however, relate to the taxpayer's behaviour leading up to and making a statement that results in a shortfall amount.
Imposition of a shortfall penalty or reduced or remitted shortfall penalty does not mean a reduction or remission of the shortfall interest charge will be given. Can we consider remitting shortfall interest charges?
Yes, the Commissioner may remit all or part of the shortfall interest charges where the Commissioner considers it fair and reasonable to do so.
The legislation for SIC says that when we do so however, we must have regard to the principle that remission should occur where the circumstances justify the Commonwealth bearing part or all of the cost of delayed payments.
The extent of any remission must take into account the individual circumstances of a case and the extent to which factors beyond the taxpayer's control were responsible for the size and duration of the shortfall. Who can initiate the possible remission of shortfall interest charges? The Commissioner will make a GIC or SIC remission decision in audit cases where there is a shortfall period regardless of whether the taxpayer requests remission or supplies information to the ATO, except for fully automated data matching audit cases.
Taxpayers can supply information to support a remission request or request remission at any time during the audit. Automatic amendment and fully automated data matching cases are not reviewed by a case officer and the ATO is generally not in a position to consider remission.Attached is a Draft IEP (or relevant pages of Draft IEP) with all proposed changes.
The parent and LEA agreed that the IEP could be amended as noted above without holding a meeting. Parent was contacted by: _____ (person), on ___/___/___ (date), by phone/ personal contact/ email/ letter/ other:_____ (circle).
How to Amend an IEP 1. Optimally, all Amendments should be a Team Meeting. Send a Prior Notice Letter to Parent, being sure to include all IEP Amendment Participants on the third page.
A Prior Notice Letter must be attached to every Complete the FORM AMENDMENT page. Write a thorough narrative explaining why this IEP is being changed.
PGCPS respects the rights of all individuals to be treated equally and fairly to ensure that no individual is discriminated against based on race, color, sex, age, national origin, religion, sexual orientation, or disability in the areas of freedom of expression, procedural and due process, personal rights and access to school programs.
Term Definition; A type of subsidy from the State of Ohio, paid to a County Board of Developmental Disabilities, in order to serve people within the community.
How to Complete an IEP Amendment on eSped Revised 04/24/ 2 Input the Name, Position and Phone Number as to who the parent can contact at the school for assistance in understanding the form.
The only required signature is the District Administrator. I request a meeting to discuss the rejected IEP amendment or rejected portion(s). Signature of Parent, Guardian, Educational Surrogate Parent, Student 18 and Over* Date * Required signature once a student reaches 18 unless there is a court appointed guardian.